§ 146-1. Levy of tax.

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Pursuant to § 58.1-605 of the Code of Virginia, a local general retail sales tax at the rate of 1% to provide revenue for the general fund for the County of Shenandoah is hereby levied. Said tax shall be added to the rate of the state sales tax imposed by Title 58.1, Chapter 6, of the Code of Virginia. It shall be subject to all provisions of Chapter 6 of Title 58.1 of the Code of Virginia, all the amendments thereto and the rules and regulations published with respect thereto.

                    
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